Appeal of North Wilkesboro Speedway, Inc.

COA02-660, Appeal of North Wilkesboro Speedway, Inc. v. Wilkes County, Court of Appeals case of 99 PTC 160. "The Commission was, thus, empowered to hear the testimony of the County's tax supervisor and independent appraiser, as well as examine any documents they may have compiled or relied upon in forming their opinion."

99 PTC 160, Appeal of North Wilkesboro Speedway, Inc. v. Wilkes County, race track. "Wilkes County did employ an arbitrary method when appraising the subject property at a total value of $9,560, 300 as of January 1, 1999."